Mohe Dusa: Konstruksi Akuntansi Kerugian

Rahman

Abdullah

et al. 2021

JAA

Self Cite

This study aims to construct the efforts of traders to conduct sales accounting practices in traditional market Gorontalo. Research in sales accounting based on local wisdom is important to maintain the accounting sustainability in Indonesia. Islamic ethnomethodology is the approach used in this research. There are 5 stages of data analysis comprising of: amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The research finds two ways of selling accounting practices which are bargaining and giving bonus cake. These methods are driven by the spirits of Gorontalo Islamic culture, patience, persistence, and brotherhood. The spirits exist because the sellers have demand on income that represents blessing from God. The findings of this research are important because the existence of sales accounting based on Gorontalo's cultural values have been successfully explored and proven.

Section: Metodeunclassified

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Akuntansi potali: membangun praktik akuntansi penjualan di pasar tradisional (studi etnometodologi islam)

Rahman

Abdullah

et al. 2021

JAA

Self Cite

“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit

2023

EL MUHASABA

Purpose: This study aims to find the value of local wisdom behind income accounting practiced by traders in Gorontalo food stalls.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds.Results: The study found that traders earn higher income on Thursday and Sunday nights. Meanwhile, traders experienced a decrease in their income during the Covid 19 pandemic. Traders used their income to finance operational, personal, and charity business needs. The income accounting practice lives with gratitude to God (mosukuru to Eya). In Islamic culture, elders often internalize these values through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there.Implications: The implication of this research is that it is an effort to preserve local culture-based income accounting.Novelty: This study presents the concept of income accounting based on local cultural values of the Gorontalo people.

Ama:nati as a Non-Material Value of Accounting Practices

2023

AKTSAR

This study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu "openu de moputi tulalo, bo dila moputi baya". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58.